Cultural Heritage Preservation Act Article 68

The central competent authority shall review the antiquities traced or designated in accordance with the preceding two articles and designate those of higher value as national treasures or significant antiquities.In the event that a national treasure or significant antiquity as referred to in the preceding paragraph is lost or its value diminishes or increases, the central competent authority may revoke the original designation or reclassify the antiquity, and announce the revocation and reclassification.The regulations for classification and designation of antiques, designation criteria, revocation terms, review procedures, and other compliance requirements regarding antiquities shall be stipulated by the central competent authority.
中文原文 文化資產保存法第68條
中央主管機關應就前二條所列冊或指定之古物,擇其價值較高者,審查指定為國寶、重要古物,並辦理公告。
前項國寶、重要古物滅失、減損或增加其價值時,中央主管機關得廢止其指定或變更其類別,並辦理公告。
古物之分級、指定、指定基準、廢止條件、審查程序及其他應遵行事項之辦法,由中央主管機關定之。

English translation for reference only; the Chinese text prevails. Not legal advice.